Government of India
Ministry of Finance
(Department of Revenue)

NOTIFICATION
No. 54/98 – Service Tax

New Delhi, dated the 7^th October, 1998

        G.S.R.(E) – In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :-

1. These Rules may be called the Service Tax (Amendment) Rules, 1998.
2. They shall come into force on the 16^th day of October, 1998.

 2. In the Service tax rules, 1994 (hereinafter referred to as the said rules), -

(ATUL GUPTA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA

F.No. B. 11/3/98-TRU

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